Madras High CourtWP(MD)/19869/2020allowed

M/S.Flemingo Duty Free Shop Pvt Ltd v. State Of Tamil Nadu

2021-01-08Honourable Mr Justice G.R.Swaminathan2 pages

W.P.(MD)Nos.19869 and 19879 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 08.01.2021

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.19869 and 19879 of 2020 and W.M.P.(MD)Nos.16554, 16558, 16567, 16568 & 16569 of 2020 M/s.Flemingo Duty Free Shop (P) Ltd., No.39, First Floor, K.V.Apartments, Poes Garden, Chennai-600086, Rep. by its Authorized Signatory, R.Murali.

... Petitioner in both W.Ps.

-Vs1.State of Tamil Nadu, Rep. by its Secretary to Government, Department of Commercial Taxes, Chennai-600 009.

2.The State Tax Officer (ST), Office of the State Tax Officer, Ponmalai Assessment Circle, Trichy-20.

... Respondents in both W.Ps.

Prayer in W.P.(MD)No.19869 of 2020: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the second respondent ending with the notice dated 14.12.2020 in TIN/33603564753/12-13 and quash the same . Prayer in W.P.(MD)No.19879 of 2020: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the second respondent ending with the notice dated 16.11.2020 in TIN/33693564753/12-13 and quash the same. For Petitioner : Mr.V.Veerapandian for M/s.Vastalaw Associates For Respondents: Mr.S.Angappan (in both W.Ps.) Government Advocate https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)Nos.19869 and 19879 of 2020 COMMON ORDER Since W.P.(MD)No.14945 of 2014 has been restored to file, the orders impugned in these writ petitions are quashed. The Writ Petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (P & A) // True Copy // / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To 1.The Secretary to Government, Department of Commercial Taxes, Chennai-600 009.

2.The State Tax Officer (ST), Office of the State Tax Officer, Ponmalai Assessment Circle, Trichy-20.

W.P.(MD)Nos.19869 and 19879 of 2020 and W.M.P.(MD)Nos.16554, 16558, 16567, 16568 & 16569 of 2020 08.01.2021 SV2(CO) NR (08/02/2021) 2P : 3C https://hcservices.ecourts.gov.in/hcservices/ 2/2